Webinar - The mandatory disclosure regime (DAC6): A series of practical case studies

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We’re taking our ATOZ Briefings on-line!

ATOZ Briefings are seminars offered by ATOZ to ensure that our clients are ahead of the curve on specific topics which may affect their areas of business and for now they’ll be coming to you digitally!

In these extraordinary times, we stand by our clients and adapt to a new reality, keeping everybody informed through a series of webinars on current tax topics.

Oliver R. Hoor will therefore be hosting a series of Briefing webinars, in cooperation with Legitech, over the next few months, taking place every Wednesday morning.

This webinar, taking place on 27 May 2020 at 10:30AM CET, is entitled “The mandatory disclosure regime (DAC6): A series of practical case studies”



On 21 March 2020, the Luxembourg parliament passed the law implement DAC6. With less than 2 months until the mandatory disclosure regime (MDR) enters into force, intermediaries and taxpayers have to urgently prepare for the new reporting obligations in order to mitigate the risk of penalties. As the MDR applies with retroactive effect, cross-border arrangements implemented since 25 June 2018 have to be reviewed “now”.

However, how are reportable cross-border arrangements determined? How should some of the more ambiguous hallmarks be interpreted? And, what is a reasonable approach towards the interpretation of the main benefit test (MBT)?

This is the second webinar on the MDR that focuses on practical case studies that should help practitioners to assess potential reporting obligations and to move towards DAC 6 readiness. While the webinar is based on the Luxembourg implementation of DAC6 (which is largely a copy/paste of the Directive), given that most European Member States adhered to the hallmarks and the MBT as provided under DAC6, the content of the webinar should also inform the interpretation of DAC 6 across Europe.



  1. Introduction
  2. How to manage reporting obligations in practice
  3. Practical case studies
    a. The Luxembourg real estate fund
    b. The foreign private equity fund
    c. The multinational group
    d. The insurance company
  4. Concluding remarks


Register here.

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